Keywords
strategic management accounting
logistics processes
How to Cite
Abstract
Process management in enterprises, including the management of logistic processes is of interest to both science and business practice. It requires information support to provide quantitative, valuable and qualitative information. Management accounting may be such a subsystem of information in a company. In the publication, the considerations were narrowed down to strategic management accounting. The aim of the study is: (1) to identify the role of strategic management accounting in the management of logistics processes; (2) to pre-define the need and direction for in-depth scientific research in the field of strategic management accounting in the implementation of logistics processes. The following hypothesis has been adopted: strategic management accounting generates a wide range of information on logistics processes, but in practice these opportunities are not used by managers and business owners. The hypothesis was positively verified within the framework of the research conducted with the use of literature analysis, results of the research project NN 113005839 carried out in 2010–2013, the author's own experience and pilot studies (direct interviews) in 10 enterprises
References
Buko J., Wolska G., Zarządzanie procesami logistycznymi w przedsiębiorstwach usługowych [w:] Przedsiębiorstwo usługowe. Zarządzanie, red. B. Filipiak, A. Panasiuk, Wydawnictwo Naukowe PWN, Warszawa 2008.
Dembińska-Cyran I., Zarządzanie procesami logistycznymi w przedsiębiorstwach usługowych [w:] Przedsiębiorstwo usługowe. Zarządzanie, red. B. Filipiak, A. Panasiuk, Wydawnictwo Naukowe PWN, Warszawa 2008.
Filipiak-Dylewska B., Szewczuk A., Zarządzanie strategiczne. Narzędzia, scenariusze, procesy, Fundacja na rzecz Uniwersytetu Szczecińskiego, Szczecin 2000.
Halachmi A., Performance Measurement is Only one Way of Managing performance, “International Journal of Productivity and Performance Management” 2005, Vol. 54, issue 7.
Lew G., Rachunek kosztów klienta w zarządzaniu przedsiębiorstwem handlowym, Oficyna Wydawnicza Politechniki Rzeszowskiej, Rzeszów 2015.
Sobków Cz., Podstawy zarządzania, Wyższa Szkoła Humanistyczno-Ekonomiczna we Włocławku, Włocławek 2003.
Szczypa P., Rola strategicznej rachunkowości zarządczej w zarządzaniu procesami logistycznymi [w:] Wykorzystanie narzędzi rachunkowości w logistyce. Doświadczenia przedsiębiorstw polskich, niemieckich i białoruskich, red. B. Filipiak, Difin, Warszawa 2013.
Tokarska D., Narzędzia rachunkowości zarządczej jako wsparcie systemów motywacyjnych [w:] Studia Ekonomiczne Zeszyty Naukowe UE w Katowicach 300, Wydawnictwo UE w Katowicach, Katowice 2016.
All texts published in the journal Humanities and Social Sciences are available in the full version on the website of HSS.
Open Access – CC BY 4.0
This is an open access journal which means that all content is freely available without charge to the user or his/her institution. The articles are published under the terms of the Creative Commons licence (CC-BY 4.0), including the following fields of exploitation comprising:
1) the right to publish the Work in print in book and digital form and to distribute it in book and digital form, including by displaying, playing, broadcasting, making it publicly available by the Publisher and third parties,
2) the right to record and reproduce all or part of the Work on paper and in the form of a digital record and in any other possible way by the Publisher,
3) the right to enter the Work into computer memory and save the Work in the IT systems of the Publisher and other entities distributing digital content,
4) the right to archive the Work and make copies of the Work on electronic media by the Publisher, without quantitative restrictions,
5) the right to digitise the Work and to perform conversions/transformations of the Work in electronic form into other digital formats by the Publisher and third parties,
6) the right to distribute the Work, including via the Internet or other ICT networks by the Publisher and other third parties, in a way that allows viewing, reading, copying the content of the Work in electronic form, i.e. all elements belonging to it, whereby copying shall be understood as the saving of the Work made available to an interested person on a medium of their choice,
7) the right to store the Work in the database of the Publisher and other entities distributing the Work in any form, as well as its processing in the database of the Publisher and third parties,
8) right to translate and publish the Work in one of the modern languages in any form by the Publisher and third parties.
The full text of the license is available at the following link: https://creativecommons.org/licenses/by/4.0/deed.en